Pohledávky z účetního a daňového hlediska

This thesis is about receivables form an accounting and tax perspective. The main objective of this paper is to understand the issue of outstanding receivables and to find out how companies approach the creation of allowances for receivables. To compare their different approchaches and to determine whether accounting or statutory allowances are more likely to be made. Furthermore, the aim of the paper is to determine whether the selected companies use hedging instruments and whether this use has an impact on the maturity of receivables. The theoretical part also covers the accounting treatment of the selected hedging instruments. The theoretical part also deals with general definition and accounting of receivables, the creation of provisions and write-offs of receivebles, as well as the method of recovery receivables, this information is taken from the literature and necessary legislation. The practical part analyses three companies and their approach to the management of trade receivables past due and creation of allowances for receivables, followed by an evalution and possible proposal for change.